Great wallpaper so far! :D Tsubasa is the best ^^
You are AMAZING at cutting out images! O.O You kept the lines all looking perfect. And I really like your water texture,
it matches great ^^
I was thinking the water effect might seem like it's not enough because it isn't quite in perspective... If
you "shrunk" it at the top of the picture (lol, bad terms!) it would make it look more like a 3-D plane
because things get smaller the farther away they are from the foreground.
And for an idea under the water, possibly Faye's tattoo? It would fit the kind of celtic design theme that his
jacket and staff have. Also a good effect that you could use to liven it up is to just add flurries of small white dots
all around. Not like snow, but like the kind of sparkles that Tsubasa always has everywhere :D
http://www.onemanga.com/Tsubasa_Reservoir_Chronicles/153/01/
<---Random page example XD
Also, Faye's pants and gloves are kind of the only dark thing in the wallpaper, so if you could put a gradient
underneath the water making it go from dark at the bottom to light at the top it might add some more interest and
balance too!
Well that's all I got, hopefully it helped! ^.^